OH another thing abt ghost sex thats fun is that if a ghost can float n carry the mortal it can lead to a lot of silly/fun positions! you can get really creative with how a ghost carries a partner. could be tentacles could just be magic floating.

AND. temperature play is situational but some ghosts in media are either cold cuz of the undead or hot cuz of hell. so emphasizing the contrasting feelings of that temperature & the incorporeal nature of a ghost phasing through skin would be awesome to highlight.